Part III. Administrative, Procedural, and Miscellaneous
SECTION 2. BACKGROUND AND
Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
GENERAL INFORMATION
.01 Rev. Proc. 89–13 contains the procedures of the Internal Revenue Service for issuing notification letters relating to the qualification of regional prototype defined contribution and defined benefit plans.
.02 Section 14.05 of Rev. Proc. 89– 13 contains certain notice and registra
1995–2 C.B. 411
Tax Year
Factor
(%)
AY+ 0 76.0273 AY+ 1 79.4591 AY+ 2 81.2292 AY+ 3 83.1518 AY+ 4 85.4059 AY+ 5 87.8703 AY+ 6 90.6323 AY+ 7 93.5724 AY+ 8 96.6782
tion requirements, including the following.
(1) Section 14.05(1) requires the sponsor to notify the key district office on each anniversary of the date of its initial notification letter whether it has made any changes to the plan and whether it intends to continue to make the plan available for adoption.
(2) Section 14.05(2) requires the sponsor to give the key district office on each anniversary date cumulative lists of employers that have adopted the plan and a certification that the sponsor is in current compliance with requirements concerning certain notices that must be given to adopting employers.
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